Opinion
11820-22
05-03-2023
LIBERTY S. MARKARIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Juan F. Vasquez Judge
On April 10, 2023, the parties filed a joint Motion to Change or Correct Caption, attached to which are (1) a copy of a death certificate reflecting that Liberty S. Markarian died on December 30, 2022, and (2) a Declaration executed by Stephanie Streader stating that, among other things, she is decedent's successor in interest (as defined by Cal. Civ. Proc. Code § 377.11) and succeeds to the decedent's interest in this proceeding.
Cal. Civ. Proc. Code § 377.33 authorizes the appointment of decedent's successor in interest as a special administrator for purposes of proceedings in the Court when in the interest of justice. Estate of Galloway v. Commissioner, 103 T.C. 700 (1994). On the record presented, the Court is satisfied that Stephanie Streader is decedent's successor in interest pursuant to Cal. Civ. Proc. Code §§ 377.11, 377.30.
Upon due consideration, it is
ORDERED that the parties' joint Motion to Change or Correct Caption is recharacterized as a Motion to Substitute Parties and Change Caption. It is further
ORDERED that the Motion to Substitute Parties and Change Caption is granted, and the caption of this case is amended to read: "Liberty S. Markarian, Deceased, Stephanie Streader, Successor in Interest, Petitioner v. Commissioner of Internal Revenue, Respondent".